A company had the following information: Cash Notes Payable Office Furniture Building Accounts Payable Common Stock Accounts Receivable Equipment Office Supplies December 31, 2024 $ 14,000 32,000 23,000 120,000 11,500 204,500 19,800 42,000 4,800 December 31, 2025 $ 34,200 62,000 44,000 160,000 10,000 210,000 2,200 22,000 2,000 During 2025, the company had net income of $15,500. 1. Calculate the return on assets as of December 31, 2025. 2. If the industry average for ROA is 4%, is the company doing better or worse than the industry?